{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-25-314368","form_type":"8-K","ticker":null,"cik":"0000800240","company_name":"ODP Corp","filed_at":"2025-12-10T23:59:59+00:00","discovered_at":"2026-05-14T18:02:42.207801+00:00","generated_at":"2026-05-16T13:43:05.817855+00:00","sec_items":["1.01","2.01","3.01","3.03","5.01","5.02","5.03","8.01","9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Atlas Holdings completes ~$1B all-cash acquisition of ODP; ODP goes private","bullets":["ODP shareholders received $28/share; total transaction valued at ~$1B.","ODP common stock delisted from NASDAQ; trading suspended Dec. 10, 2025.","Craig Gunckel appointed CEO, succeeding Gerry Smith, who departed.","Former ODP board replaced; new directors: Timothy Fazio, Michael Sher, Zachary Dauber.","ODP now a private subsidiary of Atlas Holdings; credit agreement amended for change in control."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-25-314368","json":"https://secwatch.observer/filing/0001193125-25-314368.json","markdown":"https://secwatch.observer/filing/0001193125-25-314368.md","text":"https://secwatch.observer/filing/0001193125-25-314368.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/800240/000119312525314368/0001193125-25-314368-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/800240/000119312525314368/d76250d8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T13:43:05.817855+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"51666bf42c7780d61f36554f64d596e301c70bcc","claim":"ODP Corp: Bylaws amended and restated in connection with merger closing.","evidence_excerpt":"ODP’s bylaws were amended and restated in their entirety (the “Amended and Restated Bylaws”)","evidence_source":"SEC 8-K Item 5.03/5.05/5.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/800240/000119312525314368/0001193125-25-314368-index.htm","confidence":0.9},{"claim_id":"6e48525b760221c200b940b64e71f6f1ca489d2f","claim":"ODP Corp: Certificate of incorporation amended and restated in connection with merger closing.","evidence_excerpt":"ODP’s certificate of incorporation was amended and restated in its entirety (the “Amended and Restated Certificate of Incorporation”)","evidence_source":"SEC 8-K Item 5.03/5.05/5.06","evidence_url":"https://www.sec.gov/Archives/edgar/data/800240/000119312525314368/0001193125-25-314368-index.htm","confidence":0.9},{"claim_id":"bc80b05a970f4244b0fc7a5460ed0ed5a4bd64d4","claim":"ODP Corp underwent a change of control involving ACR Ocean Resources LLC (Parent) and Vail Holdings 1, Inc. (Merger Sub) for Merger Consideration as defined in the Merger Agreement (closed 2025-12-10).","evidence_excerpt":"On December 10, 2025, pursuant to the Merger Agreement, Merger Sub merged with and into ODP (the “Merger”), the separate corporate existence of Merger Sub ceased, and ODP was the surviving corporation in the Merger (the “Surviving Corporation”) and, as a result, is now a wholly owned subsidiary of Parent.","evidence_source":"SEC 8-K Item 2.01/5.01","evidence_url":"https://www.sec.gov/Archives/edgar/data/800240/000119312525314368/0001193125-25-314368-index.htm","confidence":0.95}],"comparable_filings":[{"accession":"0001193125-26-251752","ticker":null,"company_name":"Enviri II Corp","filed_at":"2026-06-01T21:18:36+00:00","headline":"New Enviri completes spin-off; starts trading June 2 under NVRI; ~$1.2B revenue, ~$140M EBITDA","event_type":"m_and_a","sec_items":["1.01","2.03","3.03","5.03","5.01","5.02","5.05","7.01","9.01"],"materiality_score":0.9,"calibrated_materiality_score":0.9,"match_reasons":["same fact type: governance_change, ma_transaction","same SEC item: 1.01, 3.03, 5.01, 5.02, 5.03, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-251752","json":"https://secwatch.observer/filing/0001193125-26-251752.json","markdown":"https://secwatch.observer/filing/0001193125-26-251752.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/2104052/000119312526251752/0001193125-26-251752-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2104052/000119312526251752/d258410d8k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"ODP’s bylaws were amended and restated in their entirety (the “Amended and Restated Bylaws”)","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/800240/000119312525314368/0001193125-25-314368-index.htm","comparable_excerpt":"In connection with the Spin-Off, the Board adopted the Code of Conduct, a copy of which is available on New Enviri’s website at www.enviri.com.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/2104052/000119312526251752/0001193125-26-251752-index.htm"}},{"accession":"0001628280-26-032558","ticker":"APAD","company_name":"Enhanced Group Inc.","filed_at":"2026-05-08T23:59:59+00:00","headline":"Enhanced Group completes de-SPAC merger with Enhanced Ltd; 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merger closes May 5, 2026","event_type":"m_and_a","sec_items":["1.02","2.01","3.01","3.03","5.01","5.02","5.03","7.01","9.01"],"materiality_score":1.0,"calibrated_materiality_score":1.0,"match_reasons":["same fact type: governance_change, ma_transaction","same SEC item: 2.01, 3.01, 3.03, 5.01, 5.02, 5.03, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-055386","json":"https://secwatch.observer/filing/0001104659-26-055386.json","markdown":"https://secwatch.observer/filing/0001104659-26-055386.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/34563/000110465926055386/0001104659-26-055386-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/34563/000110465926055386/tm2612899d9_8k.htm"},"side_by_side_evidence":{"fact_type":"governance_change","source_excerpt":"ODP’s bylaws were amended and restated in their entirety (the “Amended and Restated Bylaws”)","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/800240/000119312525314368/0001193125-25-314368-index.htm","comparable_excerpt":"the Certificate of Incorporation of the Company that was in effect immediately before the Effective Time was amended and restated to be in the form attached hereto as Exhibit 3.1","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/34563/000110465926055386/0001104659-26-055386-index.htm"}},{"accession":"0001493152-26-021330","ticker":"CHRN","company_name":"EKSO BIONICS HOLDINGS, INC.","filed_at":"2026-05-05T23:59:59+00:00","headline":"Ekso Bionics completes reverse merger with Applied Digital subsidiary; 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FFIC holders receive 0.85 OCFC shares","event_type":"m_and_a","sec_items":["2.01","3.01","3.03","5.01","5.02","9.01"],"materiality_score":0.85,"calibrated_materiality_score":0.85,"match_reasons":["same fact type: ma_transaction","same SEC item: 2.01, 3.01, 3.03, 5.01, 5.02, 9.01","same event type: m_and_a","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-251765","json":"https://secwatch.observer/filing/0001193125-26-251765.json","markdown":"https://secwatch.observer/filing/0001193125-26-251765.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/923139/000119312526251765/0001193125-26-251765-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/923139/000119312526251765/d135457d8k.htm"},"side_by_side_evidence":{"fact_type":"ma_transaction","source_excerpt":"On December 10, 2025, pursuant to the Merger Agreement, Merger Sub merged with and into ODP (the “Merger”), the separate corporate existence of Merger Sub ceased, and ODP was the surviving corporation in the Merger (the “Surviving Corporation”) and, as a result, is now a wholly owned subsidiary of Parent.","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/800240/000119312525314368/0001193125-25-314368-index.htm","comparable_excerpt":"of Flushing (“ Flushing Common Stock ”) issued and outstanding immediately prior to the Effective Time, subject to certain exceptions, was converted into the right to receive 0.85 of a share (the “ Exchange Ratio ”) of common stock, par value $0.01 per share, of OceanFirst (“ OceanFirst Common Stock ” and such consideration, the “ Merger Consideration ”).","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/923139/000119312526251765/0001193125-26-251765-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}